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Showing 4321–4330 of 68982 articles for “Art. 1 and 2”
I.-The provisions of the articles mentioned in the left-hand column of the table below, in the wording indicated in the right-hand column of the same table, shall apply in French Polynesia, subject to…
I. - The provisions of I and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary an…
I.-An allowance is applicable to capital gains, determined under the conditions set out in Articles 150 V to 150 VD, resulting from the transfer of built-up real estate or rights relating to the same…
I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…
The gross capital gain or loss realised on the disposal of property or rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by t…
…come tax corresponding to the capital gain realised on the property or rights mentioned in articles 150 U to 150 UC is paid by the individual, company or group that transfers the property or right. I…
…ital value of the annuity, excluding interest. II. - The transfer price is increased by all charges and indemnities mentioned in the second paragraph of I of the article 683. Insurance indemnities fol…
…te or rights relating to such property, are subject exclusively to the tax regime provided for in I and 1° of II of article 150 U. For the purposes of this provision, companies whose assets, at the cl…
I. - The gross capital loss realised on the property or rights designated in articles 150 U to 150 UC is not taken into account.II. - In the event of the sale of a property acquired by successive frac…
…the administration, records the items used to calculate the income tax relating to the capital gain and, where applicable, the items used to calculate the income tax relating to the capital gain defer…
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